Country-by-Country Reporting (CbCR)

OECD CbCR Guidance

  • Issue, CbCR, Results
    • Issue: [lack of corporate taxation data, TP assessment is difficult] The lack of quality data on corporate taxation has been a major limitation to measuring the fiscal and economic effects of tax avoidance, making it difficult for authorities to carry out TP assessements on transactions between linked companies and even more difficult to carry out audits.
    • CbCR: [report, income/profit/taxes/activity, exchanged, TP&BEPS risk assessments]a report prepared by all large MNEs containing aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates; This report is shared with tax administrations in these jurisdictions, for use in high level TP and BEPS risk assessments.
      • CbCR (laporan per negara) merupakan bagian dari Dokumen Penentuan Harga Transfer (di samping dokumen induk dan dokumen lokal)
    • The results so far:
      • 90 jurisdictions have law in place introducing a CbCR obligation
      • June 2018: the first exchange of CbCR
  • Yang Diwajibkan Menyampaikan CbCR kepada DJP
    • [primary filing] WPDN sebagai entitas induk tertinggi (Ultimate Parent Entity) dari suatu Grup Usaha {termasuk jika seluruh anggota grup merupakan WPDN} dengan peredaran bruto konsolidasi ≥Rp11 T
    • [local filing] WPDN sebagai anggota Grup Usaha di mana UPE-nya 1) memiliki peredaran bruto konsolidasi ≥ 750 jt euro dan 2) merupakan SPLN yang berdomisili di negara atau yurisdiksi yang:
      • tidak mewajibkan penyampaian CbC Report;
      • memiliki perjanjian dengan pemerintah Indonesia mengenai pertukaran informasi perpajakan namun tidak memiliki QCAA; atau
      • memiliki QCAA namun terjadi systematic failure sehingga CbC Report tidak dapat diperoleh pemerintah Indonesia dari negara atau yurisdiksi tersebut melalui AEOI.
  • Rincian Informasi
    • CbC 1 (Lampiran F PMK 213)
      • Berisi informasi alokasi penghasilan, pajak yang dibayar, dan aktivitas usaha per negara/yurisdiksi
        • Per negara/yurisdiksi: Ph Bruto (independen, afiliasi); Laba/Rugi Sebelum Pajak; PPh yang telah dipotput/dibayar sendiri; PPh terutang; Modal; Akumulasi Laba Ditahan; Jumlah Pegawai Tetap; Harta Berwujud selain Cash & Equivalent
    • CbC 2 (Lampiran G PMK 213)
      • Berisi informasi daftar anggota grup usaha dan kegiatan usaha utama per negara/yurisdiksi
        • Per negara/yurisdiksi: per entitas: centang pada kolom kegiatan usaha utama yang sesuai
    • CbC 3 (Lampiran G PMK 213)
      • Isian keterangan yang dapat memfasilitasi pemahaman atas informasi wajib yang disampaikan dalam CbCR.
  • Guidances
    1. OECD Guidance on the Implementation of CbCR
      • Issues relating to the definition of items reported in the template for the CbCR (Part II)
      • Issues relating to the entities to be reported in the CbCR (Part III)
      • Issues relating to the filing obligation for the CbCR (Part IV)
      • Issues relating to the sharing mechanism for the CbCR (EoI, surrogate filing and local filing) (Part V)
    2. OECD Guidance on the Appropriate Use of Information Contained in the CbCR
      • The meaning of appropriate use
        • CbCR information is used appropriately where a jurisdiction uses CbCR for high level TP risk assessment, assessment of other BEPS related risks, and economic and statistical analysis (where appropriate)
        • Not appropriate use: CbCR is used as a substitute for a full functional analysis and comparability analysis on individual transactions and prices
      • Consequences of non-compliance with the appropriate use condition
      • Approaches to ensure the appropriate use of CbCR information

Referensi:

BEPS Action 13: CbCR (minimum standard)

PMK 213/PMK.03/2016 tentang Jenis Dokumen dan/atau Informasi Tambahan yang Wajib Disimpan oleh Wajib Pajak yang Melakukan Transaksi dengan Para Pihak yang Mempunyai Hubungan Istimewa, dan Tata Cara Pengelolaannya) jo. PER-29/PJ/2017 tentang Tata Cara Pengelolaan Laporan Per Negara

OECD Guidance on the Implementation of CbCR

OECD Guidance on the Appropriate Use of Information Contained in the CbCR

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